مقاله Effect of Compulsory Rotation of Auditing Institutes on Quality of Financial Reporting با word
مقاله Effect of Compulsory Rotation of Auditing Institutes on Quality of Financial Reporting با word دارای 11 صفحه می باشد و دارای تنظیمات در microsoft word می باشد و آماده پرینت یا چاپ است
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توجه : در صورت مشاهده بهم ریختگی احتمالی در متون زیر ،دلیل ان کپی کردن این مطالب از داخل فایل ورد می باشد و در فایل اصلی مقاله Effect of Compulsory Rotation of Auditing Institutes on Quality of Financial Reporting با word،به هیچ وجه بهم ریختگی وجود ندارد
بخشی از متن مقاله Effect of Compulsory Rotation of Auditing Institutes on Quality of Financial Reporting با word :
سال انتشار: 1393
محل انتشار: کنفرانس بین المللی حسابداری، اقتصاد و مدیریت مالی
تعداد صفحات: 11
چکیده:
This research has studied effect of compulsory rotation ofauditing institutes on quality of financial reporting in thecompanies listed in Tehran Stock Exchange. Main goal of theresearch was to answer this question that if there wassignificant relationship between compulsory rotation ofauditing institutes and quality of financial reporting. To studyquality of financial reporting, variables of distinction betweendeclared and diagnostic tax, accounting estimations, deviationfrom laws, accounting mistakes and accounting procedureshave been used as dependent variables.Statistical population including two sample groups with 50companies as test group and 50 companies as control groupwas studied for 4 years during 2009-2012. The required data ofthe research includes difference discovery acceptance ratiobefore and after compulsory rotation of auditing institutes.Results of our research showed that rotation of auditinginstitutes had significant relationship with declared anddiagnostic tax distinction and accounting mistakes andincreased differences discovery acceptance ratio. But suchrelationship was not found between rotation of auditinginstitutes and accounting estimates discovery, deviation fromlaws and accounting procedures.